Le journal immover Aix Les Bains

Property tax in Aix-les-Bains in 2026: the town that does not surcharge its second homes

Aix-les-Bains has 15,3 % second homes and sits in a tight housing market: it could surcharge them by up to 60 %, as Chambéry and Annecy do. It never has. The 2026 municipal rate, amounts by profile, a comparison across the Alpine corridor and a simulator of the extra cost avoided.

Aix-les-Bains en Savoie, le front de lac du Bourget et les toits de la ville thermale, illustration d'une analyse de la taxe foncière 2026

Illustration : Property tax in Aix-les-Bains in 2026: the town that does not surcharge its second homes.

In Aix-les-Bains, 3 450 homes out of 22 597 are second homes, that is 15,3 % of the housing stock (INSEE, the French national statistics institute, 2022 census). That is four times the share of Chambéry and more than double that of Annecy. The town is classified as a tight housing market, which allows it to increase the residence tax on those homes by up to 60 %. It has never done so. Chambéry and Annecy apply 60 %, and Chamonix 50 %. Here is what you actually pay in 2026 in the spa town on Lake Bourget, and why that tax choice sets it apart from all its neighbours.

Key points
  • The municipal rate of the property tax on built properties is 36,07 % in Aix-les-Bains, unchanged from 2021 to 2025 (DGFiP data, local direct taxation).
  • Aix-les-Bains is the only large town in the Alpine corridor not to increase the residence tax on second homes, even though it is entitled to.
  • The rise in your notice comes from three lines the town does not vote on : the national revaluation of the tax bases, the Grand Lac share (introduced in 2023) and the GEMAPI tax on aquatic environments (introduced in 2022).
  • Renaud Beretti (LR) was re-elected mayor in the first round, on 15 March 2026, with 56,75 % of the vote.

1. What is the property tax rate in Aix-les-Bains in 2026 ?

Quick answer

The municipal rate of the property tax on built properties in Aix-les-Bains is 36,07 %, identical every year from 2021 to 2025. To it are added the share of the Grand Lac urban community (1,00 %) and the tax for the management of aquatic environments (1,16 %), giving an overall rate of 38,45 % on the property tax share. The household waste collection tax is charged separately, at 8,33 %. Source : local direct taxation rates, DGFiP, 2025 vintage.

A property tax notice does not show one rate but a stack of lines, voted by different authorities. The town decides only its own, which remains by far the heaviest.

Tax line2025 rateWho votes it
Property tax on built property, municipal share36,07 %Aix-les-Bains city council
Property tax on built property, inter-municipal share1,00 %Grand Lac urban community
GEMAPI tax (aquatic environments)1,16 %Inter-municipal level
Overall rate on the property tax share38,45 %of which 94 % voted by the town
Household waste (TEOM), separate line8,33 %Inter-municipal level
How to read this

The jump in 2021 was not a tax increase. If you compare a notice from before 2021 with a recent one, the municipal rate appears to have leapt by about eleven points, from 25,04 % to 36,07 %. This was an accounting transfer : in 2021, the former departmental share of the property tax was reassigned to municipalities across France, in compensation for the abolition of the residence tax on main homes. The line for the Savoie department disappeared from your notice on the day the municipal rate absorbed its value. For an unchanged property, the operation was neutral.

2. Why does your notice rise when the municipal rate does not move ?

Quick answer

Because three things have moved, and none of them is voted by the city council. The tax base is revalued each year by the state : +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025 and +0,8 % in 2026, that is about +14 % cumulatively since 2022. The GEMAPI tax appeared in 2022 and the Grand Lac share in 2023, rising from 0 to 1,00 %. Source : DGFiP and the revaluation coefficient indexed to the harmonised index of consumer prices, INSEE.

The property tax is a base multiplied by a rate. The town controls only the rate, and it has held it. The base is the cadastral rental value of your home divided by two : a theoretical rent set by the tax administration, indexed to inflation each year.

The table below shows the gap. Over four tax years, the municipal line has not moved by a hundredth of a point, while the overall rate on the property tax share has gone from 36,28 % to 38,45 %, and the base by about 14 %.

Tax yearMunicipal rateOverall rate, property tax shareRevaluation of the bases
202136,07 %36,28 %+0,2 %
202236,07 %37,43 %+3,4 %
202336,07 %38,51 %+7,1 %
202436,07 %38,47 %+3,9 %
202536,07 %38,45 %+1,7 %
2026voted in the initial budgetto be confirmed+0,8 %

The 2026 rate falls to the city council elected in March, when the initial budget is voted. The 2025 budget was presented with unchanged tax rates and 13 million euros of investment, in line with previous years. Nothing at this stage points to a break, but the final figure will be read in the council minutes, not in a statement of intent.

In Aix-les-Bains, the rate the town votes is the only one that has not moved in five years. Everything else on the line has risen.

3. Why does Aix-les-Bains not surcharge its second homes ?

Quick answer

Aix-les-Bains is classified as a tight housing market, which allows it to increase the residence tax on second homes by 5 to 60 %. It has never passed such a resolution, even though 15,3 % of its housing stock is made up of second homes (3 450 homes out of 22 597, INSEE, 2022 census). Chambéry and Annecy apply 60 %, Chamonix 50 %. Source : register of municipal resolutions on local direct taxation 2026, DGFiP.

This is the most singular feature of taxation in Aix-les-Bains, and it goes largely unnoticed. Increasing the residence tax on second homes is a lever open to municipalities in tight housing markets. Aix-les-Bains is one of them : it is that classification which places it within the scope of the tax on vacant homes, as the DGFiP register of 2026 resolutions shows.

In other words, the town could pass such a resolution. It does not, year after year, while its neighbours make use of it.

MunicipalityShare of second homes (2022)Increase in the residence tax on second homes
Aix-les-Bains15,3 %none
Annecy7,0 %60 %
Chambéry3,4 %60 %
Chamonix-Mont-Blanchigh (mountain municipality)50 %

The paradox is plain. The two municipalities that apply the steepest increase are the ones with the fewest second homes, and the one with the most applies nothing. In Chambéry, 3,4 % of the stock is concerned ; in Aix-les-Bains, more than fifteen per cent, or about one home in seven.

Our reading

That choice fits what Aix-les-Bains is. The town is not a seasonal tourist resort where second homes push out residents : it is a spa and lakeside town of more than 32 000 inhabitants where a second home is also a spa patient's pied-à-terre, an early-retirement home, a family property. Applying a surcharge would have two effects : raising the annual cost of holding a market segment that underpins the value of property in Aix, and sending an unwelcoming signal to a clientele that sustains the shops and the spa. For an owner, the consequence is direct : at an identical rental value, holding a second home costs markedly less in Aix-les-Bains than in Annecy or Chambéry. That is no small matter when weighing an investment between the three towns.

One caveat : nothing sets this situation in stone. The increase is decided by a simple resolution of the city council, taking effect the following year. A new term begins in 2026. The subject may come back.

4. Where does the Aix rate sit within the Alpine corridor ?

Quick answer

At 36,07 %, the municipal rate in Aix-les-Bains is in the middle : above that of Annecy (34,00 %), clearly below that of Chambéry (41,96 %) and far from Grenoble (65,79 %), the most heavily taxed large city in the region. Source : municipal rates of local direct taxation, DGFiP, 2025 vintage.

The table compares municipal rates alone, that is the line each city council votes, so as to compare like with like. The overall rate shown on the notice also depends on the inter-municipal authority, which varies widely from one area to another.

MunicipalityMunicipal rate 2025Overall rate, property tax share
Chamonix-Mont-Blanc28,50 %30,99 %
Annecy34,00 %36,04 %
Aix-les-Bains36,07 %38,45 %
Chambéry41,96 %46,48 %
Grenoble65,79 %68,00 %

The gap with Chambéry is worth underlining, because the two towns adjoin one another and many buyers weigh them against each other. At an equal rental value, the property tax share is about eight points lighter in Aix-les-Bains, before even taking into account the absence of a surcharge on second homes.

To broaden the comparison, you can read our analyses of the property tax in Annecy, of the situation in Grenoble and of the cut voted in Nice.

5. How much do you pay depending on your home ?

Quick answer

As orders of magnitude, from about 600 € a year for a town-centre studio to about 2 100 € for a house with a garden on the hillsides, property tax share and household waste included. These amounts depend on the cadastral rental value specific to each property, not on its market price. They do not replace your tax notice, which alone is authoritative.

The reconstructions below are anchored on real areas of Aix-les-Bains. Two homes of the same floor area in the same street can show noticeably different rental values depending on their condition and their features.

ProfileAreaAnnual property tax (order of magnitude)
Studio 28 m²Town centre, spa quarter~ 600 €
2-room flat 45 m²Marlioz~ 850 €
3-room flat 70 m², lake viewBord du Lac~ 1 400 €
House 120 m² with gardenMémard, Saint-Simond~ 2 100 €

These four profiles rest on areas with very different realities. The average price of an apartment in Aix-les-Bains stands at 4 291 €/m² in 2026 (DVF data, the French database of notarised property sales, processed by Immover, 2024-2025 transactions), with a marked gap between Bord du Lac, at 5 246 €/m², and Saint-Simond, at 3 521 €/m². The cadastral rental value, for its part, does not follow that market gap : it remains anchored on scales from 1970 that are regularly reindexed.

6. Simulator : what the surcharge would cost you

Quick answer

If you own a second home in Aix-les-Bains, enter the amount of the residence tax shown on your notice. The simulator estimates what you would pay on top if the town resolved to apply the increase at the 60 % rate used by Chambéry and Annecy. That is the annual saving produced, today, by the absence of such a resolution.

A second home in Aix-les-Bains : what you are not paying
The amount of your residence tax on a second home, as it appears on your notice.
Indicative estimate. The increase applies to the municipal share of the residence tax charge on second homes ; the calculation above applies it to the total amount shown on the notice and therefore gives a high-end order of magnitude. It presumes nothing about any future resolution of the Aix-les-Bains city council, which has not introduced this increase to date. Reference rates : 60 % in Chambéry and Annecy, 50 % in Chamonix-Mont-Blanc (DGFiP, 2025 vintage).

7. What impact on the value of your property ?

Quick answer

Small on the price, real on the annual cost of holding, and more sensitive than elsewhere for a second-home buyer. The Aix market stands at 4 291 €/m² on average for an apartment in 2026 (DVF data processed by Immover), up around 10 % over five years. Local taxation does not set the price, but it enters the comparison between Aix, Chambéry and Annecy.

Three observations to place the real effect of taxation on your property.

1. The cost of holding weighs more heavily on a property not occupied all year. The owner of a second home pays the property tax and the residence tax without receiving any rent. It is precisely that profile the increase targets elsewhere, and it is the one that benefits most from the Aix choice.

2. The gap with neighbouring towns runs into hundreds of euros a year. On a comparable property, the difference between Aix-les-Bains and Chambéry combines eight points of property tax rate and a 60 % increase on the residence tax. Over a holding period of ten or fifteen years, that is no longer a detail.

3. The area always weighs more than the rate. Between Bord du Lac and Saint-Simond, the price gap per m² goes above 1 700 €. No municipal tax decision produces an effect of that size on the value of a property.

To place your home precisely, see our dedicated page on property prices per m² in Aix-les-Bains, set out district by district from actual transactions. If you let a furnished property, our analysis of furnished tourist rentals in Aix-les-Bains rounds out the picture.

Sources and references

  • Direction générale des finances publiques, local direct taxation rates, municipality of Aix-les-Bains (municipal rate 36,07 % from 2021 to 2025, overall rate on the property tax share 38,45 %, TEOM 8,33 %), data.economie.gouv.frOfficial source
  • Direction générale des finances publiques, municipal resolutions on local direct taxation 2026 (Aix-les-Bains within the scope of the tax on vacant homes, no resolution increasing the residence tax on second homes)Official source
  • INSEE, population census, municipal housing database 2022, municipality of Aix-les-Bains (22 597 homes of which 3 450 second and occasional homes, that is 15,3 %) and municipalities of Chambéry, AnnecyPublic data
  • INSEE, revaluation coefficient of cadastral rental values indexed to the HICP (+0,8 % for 2026, about +14 % cumulatively since 2022)Public data
  • Demandes de valeurs foncières (DVF, Etalab and DGFiP), 2021-2025 transactions in the Savoie department, processed by ImmoverPublic data
  • Results of the municipal elections of 15 March 2026 in Aix-les-Bains, re-election of Renaud Beretti in the first round (56,75 %), French Ministry of the InteriorOfficial source
Antony Barbier
L'auteur
Antony Barbier
Founder of Immover

A consultant specialising in real estate data, Antony Barbier follows the market of the Savoie, Lake Bourget and the Alpine corridor, as well as local taxation. He publishes sourced analyses to help owners estimate and decide on the sale of their property.

Frequently asked questions

The municipal rate of the property tax on built properties in Aix-les-Bains is 36,07 %, identical every year from 2021 to 2025. To it are added the share of the Grand Lac urban community (1,00 %) and the tax for the management of aquatic environments (1,16 %), giving an overall rate of 38,45 % on the property tax share. The household waste collection tax, at 8,33 %, appears on a separate line of the notice (source: DGFiP, local direct taxation rates, 2025 vintage).

No, and that is what sets it apart. Aix-les-Bains is classified as a tight housing market, which allows it to increase the residence tax on second homes by 5 to 60 %, but it has never passed such a resolution (register of municipal resolutions on local direct taxation 2026, DGFiP). Its neighbours apply it: 60 % in Chambéry and Annecy, 50 % in Chamonix-Mont-Blanc. At an identical rental value, holding a second home therefore costs markedly less in Aix-les-Bains.

About 3 450 homes out of 22 597, that is 15,3 % of the stock, according to the 2022 INSEE census. That is four times the share of Chambéry (3,4 %) and more than double that of Annecy (7,0 %). This high share comes from the town's dual status: a spa town welcoming patients and a municipality on the shore of Lake Bourget, where pieds-à-terre and family properties are common.

Because three things have risen without the town hall voting on them. The tax base is revalued each year by the state: +7,1 % in 2023, +3,9 % in 2024, +1,7 % in 2025 and +0,8 % in 2026, that is about +14 % cumulatively since 2022. The GEMAPI tax appeared in 2022 and the share of the Grand Lac urban community in 2023, rising from 0 to 1,00 %. The overall rate on the property tax share has thus gone from 36,28 % in 2021 to 38,45 % in 2025, with the municipal rate strictly unchanged.

It is in the middle. At 36,07 %, the municipal rate in Aix-les-Bains is above that of Annecy (34,00 %) and Chamonix-Mont-Blanc (28,50 %), but stays clearly below that of Chambéry (41,96 %) and far from Grenoble (65,79 %), the most heavily taxed large city in the region. The gap of about eight points with Chambéry counts for a buyer weighing the two towns, all the more so as it comes on top of the absence of a surcharge on second homes.

As orders of magnitude, count about 600 € a year for a 28 m² studio in the town centre, about 850 € for a 2-room flat at Marlioz, about 1 400 € for a 3-room flat with a lake view at Bord du Lac and about 2 100 € for a 120 m² house with a garden at Mémard or Saint-Simond, household waste included. These amounts depend on the cadastral rental value of each property, not on its market price, and do not replace the tax notice.

Renaud Beretti (Les Républicains) was re-elected in the first round of the municipal elections, on 15 March 2026, with 56,75 % of the vote, ahead notably of the sports minister Marina Ferrari (20,75 %). His management combines a municipal rate held at 36,07 % since 2021 with the absence of any increase on second homes. The 2026 rate will be confirmed in the initial budget voted by the new city council.

The 2026 property tax notices are sent by the French public finances directorate between the end of August and the beginning of October 2026, by post and through the personal area at impots.gouv.fr. No action is needed. The payment deadline is generally set at 15 October for taxpayers paying monthly and 20 October for direct payment. In the event of an error, a claim remains possible until 31 December of the following year.

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